Market Giants vs. Dwarfs: New Zealand’s Perspective on Environmental Reporting

نویسندگان

چکیده

This paper examines New Zealand listed firms’ compliance with Global Reporting Initiative-environmental reporting standards (GRI 300) and the impact of environmental determinants on level sustainability reporting. The author collected data from annual reports top bottom 30 firms Stock Exchange (NZX). then conducted content analysis to measure extent each firm’s score. study findings indicate that large report only one-thirds relevant information, whereas small neither adopt international frameworks nor environment. Additionally, we found firm size profitability are positively associated in Zealand, industry-specific differences play a minor role. further finds firms, which explicitly referred “Global Initiatives” or “GRI” terms their reports, outperformed compared those did not. uses GRI 300 assess firm. Finally, compares practices between bottom-listed Zealand. emphasize desirability making environment mandatory all companies ensure Government’s latest enforcement climate risk

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ژورنال

عنوان ژورنال: Indonesian journal of sustainability accounting and management

سال: 2022

ISSN: ['2597-6214', '2597-6222']

DOI: https://doi.org/10.28992/ijsam.v6i1.578